61.assessed level of material misstatement risk 重大错报风险的评估水平 6qnzBA7
62.simall business 小规模企业 P+/e2Y
63.accounting system 会计系统 o!A+&{
64.test of control 控制测试 ;u)I\3`*!
65.walk-through test 穿行测试
Lw>N rY(Y
66.communication 沟通 ;uP:"k
67.flow chart 流程图 *gWwALGo5
68.reperformance of internal control 重新执行 r*Ca}Z
69.audit evidence 审计证据 xU`p|(SS-
70.substantive procedures 实质性程序 :"/d|i`T
71.assertions 认定 }&D32\
72.esistence 存在 #AQV(;r7@
73.occurrence 发生 Ds:'Lb
74.completeness 完整性 U # qK.
75.rights and obligations 权利和义务 j&qub_j"xX
76.valuation and allocation 计价和分摊 TarY|P7_
77.cutoff 截止 tY4;F\e2|A
78.accuracy 准确性 Rnq7LGy
79.classification 分类 {bY%# m
80.inspection 检查 NTs aW}g
81.supervision of counting 监盘 $6poFo)U+
82.observation 观察 |&i<bqLw:
83.confirmation 函证 d/~9&wLSb
84.computation 计算 R (n2A$
85.analytical procedures 分析程序 hp|YE'uYT
86.vouch 核对 L.JT[zOfb
87.trace 追查 b4N[)%@
88.audit sampling 审计抽样 `e}B2;$A3
89.error 误差 ysY*k` 5
90.expected error 预期误差 fe_5LC"
91.population 总体 \qJXF|z<K
92.sampling risk 抽样风险 "fOV^B
93.non- sampling risk 非抽样风险 .(k|wX[Fu~
94.sampling unit 抽样单位 63IM]J
95.statistical sampling 统计抽样 z+X}HL
96.tolerable error 可容忍误差 Wmv#:U
97.the risk of under reliance 信赖不足风险 mQ"-,mMI
98.the risk of over reliance 信赖过度风险 V(!V_Ug9.
99.the risk of incorrect rejection 误拒风险 ~((O8@
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100. the risk of incorrect acceptance 误受风险 ( CWtLi"z
101.working trial balance 试算平衡表 l+0oS'`V*L
102.index and cross-referencing 索引和交叉索引 7;@]t^d=$
103.cash receipt 现金收入 4;2uW#dG"
104.cash disbursement 现金支出 NC6&x=!3
105.bank statement 银行对账单 g*+>H1}
106.bank reconciliation 银行存款余额调节表 mj7#&r,1l
107.balance sheet date 资产负债表日 8'y$M] e9n
108.net realizable value 可变现净值 SNk=b6
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109.storeroom 仓库 Z6MO^_m2
110.sale invoice 销售发票 *MW\^PR?
111.price list 价目表 'i|YlMFI g
112.positive confirmation request 积极式询证函 R[]Mdt<
113.negative confirmation request 消极式询证函 h^P#{
W!e\
114.purchase requisition 请购单 @gK?\URoT
115.receiving report 验收报告 W: z;|FF
116.gross margin 毛利 LCV(,lu
117.manufacturing overhead 制造费用 $U-0)4yf
118.material requisition 领料单 "qy,*{~
119.inventory-taking 存货盘点 S~G]~g
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120.bond certificate 债券 +D*Z_Yh6
121.stock certificate 股票 :e+jU5;]3
122.audit report 审计报告 ]7c=PC
123.entity 被审计单位 SOaoo^,O
124.addressee of the audit report 审计报告的收件人 k$:|-_(w
125.unqualified opinion 无保留意见 p0eX{xm
126.qualified opinion 保留意见 FW DNpr
127.disclaimer of opinion 无法表示意见 {R{=+2K!|k
128.adverse opinion 否定意见